UKPGA-2018-24 Parental Bereavement (Leave and Pay) Act 2018 UK

Part 1 creates a statutory entitlement to parental bereavement leave,

Part 2 creates a statutory entitlement to parental bereavement pay, and

Part 3 contains related amendments.

The Employment Rights Act 1996 is amended as follows.

After section 80E insert—

In section 236(3) (orders and regulations subject to affirmative procedure), after “80B” insert “ , 80EA ”.

The Social Security Contributions and Benefits Act 1992 is amended as follows.

After section 171ZZ5 insert—.

In section 176(1) of that Act (instruments subject to affirmative procedure), in paragraph (a), at the appropriate place insert— “ any of sections 171ZZ6 to 171ZZ9; ”.

In Schedule 5 to the Social Security Act 1989 (employment-related schemes for pensions or other benefits to comply with the principle of equal treatment), after paragraph 5C insert—

for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;

for “or Part 12ZC” substitute “ , Part 12ZC or Part 12ZD ”.

The Social Security Contributions and Benefits Act 1992 is amended as follows.

In section 1 (outline of contributory system), in subsection (5), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.

In section 4 (payments treated as remuneration and earnings), in subsection (1)(a)—

omit “or” at the end of sub-paragraph (v);

at the end of sub-paragraph (vi) (but before the “and”) insert.

In section 4AA (limited liability partnerships), in subsection (2), for “or 171ZS” substitute “ , 171ZS or 171ZZ14 ”.

In section 4C (power to make provision in consequence of provision made by or by virtue of section 4B etc), in subsection (11), in paragraph (a) of the definition of “statutory payment”, for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

The Social Security Administration Act 1992 is amended as follows.

In section 5 (regulations about claims for and payments of benefits), in subsection (5), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.

In section 122AA (disclosure of contributions information etc by HMRC), in subsection (1), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 150 (annual up-rating of benefits), in subsection (1)(j), for “or 171ZY(1)” substitute “ , 171ZY(1) or 171ZZ9(1) ”.

In section 163 (general financial arrangements), in subsection (1)(d), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

omit “and” at the end of sub-paragraph (v);

at the end of sub-paragraph (vi) insert

The Employment Rights Act 1996 is amended as follows.

In section 27 (meaning of “wages”), in subsection (1), after paragraph (cc) insert—.

In section 47C (leave for family and domestic reasons), in subsection (2), after paragraph (ca) (but before the “or”), insert—.

In section 75I (rights during and after shared parental leave), in subsection (3)—

at the end of paragraph (d) omit “and”;

at the end of paragraph (e) insert

In section 99 (leave for family reasons), in subsection (3), after paragraph (ca) (but before the “or”), insert—.

In section 235 (definitions), in subsection (1)—

at the appropriate place insert—;

in the definition of “week”, in paragraph (b), after “80B” insert “ , 80EA ”.

The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.

in paragraph (f), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;

in paragraph (g), for “12ZC” substitute “ 12ZD ”;

in paragraph (g), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”;

in paragraph (ga), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 11 (appeals against decisions of officers of Revenue and Customs), in subsection (2)(a), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 14 (matters arising as respects decisions), in subsections (1)(a)(i) and (3), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In Schedule 15 to the Finance Act 2000 (the corporate venturing scheme), in paragraph 22A(4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

The Employment Act 2002 is amended as follows.

for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;

omit “or” at the end of paragraph (b);

at the end of paragraph (c) insert.

In section 8 (regulations about payment), in subsections (1) and (2)(a), (b) and (d), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.

In section 10 (powers to require information), in subsections (1) and (2)(a), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 11 (penalties for failure to comply), in subsection (6), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 12 (penalties for fraud or negligence), in subsections (1)(a) and (b), (3) and (5), after “statutory paternity pay” insert “ or statutory parental bereavement pay ”.

In section 13 (supply of information held by Her Majesty's Revenue and Customs), in subsection (1), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 14 (supply of information held by the Secretary of State), in subsections (1) and (2), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

In section 15 (use of information by Her Majesty's Revenue and Customs), in subsection (2)—

omit “and” at the end of paragraph (ba);

after paragraph (ba) insert—.

In section 55 (short title etc), in subsection (8)—

for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”;

for “or Part 12ZC” substitute “ , Part 12ZC or Part 12ZD ”.

The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

In Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters where functions vest in officers of Revenue and Customs), after paragraph 26B insert—

The Income Tax Act 2007 is amended as follows.

In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or paternity” substitute “ , paternity or parental bereavement ”.

In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3), after paragraph (ea) insert—.

In Schedule 45 to the Finance Act 2013 (statutory residence test), in paragraph 145, in the definition of “parenting leave”, for “or parental leave” substitute “ , parental leave or parental bereavement leave ”.